eprintid: 48953
rev_number: 15
eprint_status: archive
userid: 13373
dir: disk0/00/04/89/53
datestamp: 2025-05-22 08:10:50
lastmod: 2025-05-22 08:10:50
status_changed: 2025-05-22 08:10:50
type: thesis
metadata_visibility: show
creators_name: SODRI ALAMSYAH, MUHAMMAD
creators_id: 5552210049
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_name: MULYASARI, WINDU
contributors_id: 197612092006042001
corp_creators: UNIVERSITAS SULTAN AGENG TIRTAYASA
corp_creators: FAKULTAS EKONOMI DAN BISNIS
corp_creators: S1 AKUNTANSI
title: THE INFLUENCE OF GREEN INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE: THE ROLE OF COMPETITIVE ADVANTAGE AS AN INTERVENING VARIABLE
ispublished: pub
subjects: HF
subjects: HF5601
subjects: HG
divisions: FEB
divisions: Akuntansi
full_text_status: restricted
note: Penelitian ini dilakukan untuk menguji pengaruh Green Intellectual Capital (GIC) yang diproksikan menjadi Green Human Capital (GHC), Green Structural Capital (GSC) dan Green Relational Capital (GRC) terhadap kinerja keuangan dengan keunggulan kompetitif sebagai variabel intervening.  Sampel yang digunakan dalam penelitian ini berjumlah 201 data pada tahun pengamatan 2021-2023 pada perusahaan sektor energi yang terdaftar di bursa efek Indonesia sebagai populasi penelitian. Penelitian ini menggunakan metode kuantitatif dengan data yang diperoleh dari situs resmi Bursa Efek Indonesia (BEI). Model penelitian menggunakan data panel analisis regresi dengan model terbaik yang dipilih adalah Random Effect Model (REM) dan variabel mediasi di uji dengan uji sobel menggunakan kalkulator uji sobel. Dari pengujian yang dilakukan hasil penelitian menunjukkan bahwa green human capital dan green relational capital berpengaruh positif dan signifikan terhadap kinerja keuangan. Sedangkan green structural capital memiliki pengaruh negatif dan signifikan terhadap kinerja keuangan. Keunggulan kompetitif dalam penelitian ini tidak dapat memediasi hubungan antara green human capital, green structural capital dan green relational capital dengan kinerja keuangan.
abstract: This study was conducted to examine the influence of Green Intellectual Capital (GIC) which is dimensioned into Green Human Capital (GHC), Green Structural Capital (GSC) and Green Relational Capital (GRC) on financial performance with competitive advantage as an intervening variable. The sample used in this study amounted to 201 data in the 2021-2023 observation year in energy sector companies listed on the Indonesia Stock Exchange as the research population. This study uses a quantitative method with data obtained from the official website of the Indonesia Stock Exchange. The research model uses regression analysis panel data with the best model chosen being the Random Effect Model (REM) and the mediating variable is tested with a sobel test using a sobel test calculator. From the tests carried out, the results of the study show that green human capital and green relational capital have a positive and significant effect on financial performance. Meanwhile, green structuralism has a negative and significant influence on financial performance. The competitive advantage in this study cannot mediate the relationship between green human capital, green structural capital and green relational capital and financial performance.
date: 2025
date_type: published
pages: 35
institution: UNIVERSITAS SULTAN AGENG TIRTAYASA
department: S1 AKUNTANSI
thesis_type: sarjana
thesis_name: sarjana
citation:   SODRI ALAMSYAH, MUHAMMAD  (2025) THE INFLUENCE OF GREEN INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE: THE ROLE OF COMPETITIVE ADVANTAGE AS AN INTERVENING VARIABLE.  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.   
document_url: https://eprints.untirta.ac.id/48953/1/SKRIPSI%20MUHAMMAD%20SODRI%20ALAMSYAH_FULL.pdf